The tariff classification of a plastic photo holder from Taiwan.

NY G83931 November 27, 2000 CLA-2-39:RR:NC:SP:222 G83931 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Thomas J. Garibaldi Schmidt, Pritchard & Co., Inc. P. O. Box A66605 Chicago, IL 60666 RE: The tariff classification of a plastic photo holder from Taiwan. Dear Mr. Garibaldi: In your letter dated November 1, 2000, on behalf of your client Dard Products, Inc., you requested a tariff classification ruling. The submitted sample is identified as a photo holder, item #DP-484. The gold-colored plastic photo holder is designed with magnetic ends for closure. The four photo pockets, made of clear plastic hold a total of eight pictures. The photo pockets measure approximately 2-1/2 inches wide by approximately 3-1/2 inches long. The front cover is designed with advertisement. This plastic photo holder opens in accordion-like fashion to display the pictures. Although this item will probably be carried on the person, it is of the same class or kind as albums used to display photos in the home. The applicable subheading for the photo holder will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: other, other. The rate of duty will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division